Sales and Use Tax Annotations

Annotation 385.1877

(f) SPECIFIC PUBLICATIONS

385.1877 Recreator.Recreator is published monthly by a nonprofit organization and contains articles of general interest regarding employee recreational activities. The publication is in newsletter form and is printed on one 11" x 17" sheet folded in half to form four 8½" x 11" pages.

The publication qualifies as a periodical and is distributed to the members as part of a membership fee. It also appears that the nonprofit organization publication does not qualify for tax-exempt status under section 501(c)(3) of the Internal Revenue Code. If the issues are distributed to the members in consideration, in whole or in part, of the membership fee and the amount paid for the cost of printing is less than 10% of the membership fee for the period the Recreator is published, tax would not apply to the distribution of the newsletter for that year. 5/28/92.

Do you have feedback about the BOE website?

Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.

If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.

For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.

Were you able to easily find the information you were seeking?

What changes would you make to this page to improve the user's experience?